HST filing and payment deadlines for sole proprietors
When your GST/HST return and payment are due depends on your reporting period. Sole proprietors who file once a year have a special rule that catches many people out: the return can be filed in June, but the money is due in April.
Estimate what you will owe before the deadline
Last reviewed October 2026 · Educational information, not tax advice.
Deadlines by reporting period
| Reporting period | Return due | Payment due |
|---|---|---|
| Monthly | One month after the end of the month | Same day |
| Quarterly | One month after the end of the quarter | Same day |
| Annual (most businesses) | Three months after the fiscal year-end | Same day |
| Annual, individual with business income and a December 31 year-end | June 15 | April 30 |
Source: Canada.ca: Reporting requirements and deadlines (file your GST/HST return). When a due date falls on a Saturday, Sunday or public holiday recognized by CRA, your return and payment are on time if CRA receives them on the next business day.
The April 30 / June 15 split
Most Ontario sole proprietors are annual filers with a December 31 fiscal year-end, because that is what CRA assigns to businesses with $1.5 million or less in annual taxable supplies and what individuals usually use. For them, the GST/HST return for 2026 is due by June 15, 2027, the same day as the income tax return for self-employed people, but any HST owing must be paid by April 30, 2027. Interest runs on anything unpaid after April 30, even if the return is filed on time in June.
Worked example
An Ontario sole proprietor with $80,000.00 of 2026 sales on the Quick Method estimates a remittance of $7,655.20 using the calculator's default inputs. To avoid interest, they pay that amount by April 30, 2027 and file the return by June 15, 2027. Because their net tax is over $3,000, they will probably also have to pay quarterly instalments during 2027 (see HST instalments for sole proprietors).
If the same business filed quarterly, the return and payment for July–September 2026 would be due one month after September 30, on October 31, 2026. That falls on a Saturday, so a payment received on the next business day is on time.
Electronic filing and payment
All GST/HST registrants, other than charities and selected listed financial institutions, must file electronically for reporting periods beginning on or after January 1, 2024. You can use GST/HST NETFILE, My Business Account, accounting software or a representative. Payments of $10,000 or more must also be made electronically, for example through online banking or My Business Account.
Nothing to report? File anyway
A registrant must file a return for every reporting period, even a nil return when there were no sales. Missing a return can lead to penalties, and CRA can withhold refunds and credits until all returns are filed.
Frequently asked questions
When is my HST due if I am a sole proprietor with a December 31 year-end?
If you are an annual filer with business income, the return is due June 15 and any amount owing must be paid by April 30 of the following year.
What happens if the due date is on a weekend?
Your return and payment are considered on time if CRA receives them on the next business day after a Saturday, Sunday or public holiday recognized by CRA.
Can I still mail a paper GST/HST return?
Generally no. For reporting periods beginning on or after January 1, 2024, all registrants except charities and selected listed financial institutions must file electronically.
Sources
- Canada.ca: Reporting requirements and deadlines (file your GST/HST return)
- CRA RC4022, General Information for GST/HST Registrants
Rates and thresholds are taken from the CRA pages above. CRA can change them, so check the source before you file.